Florida Senate - 2017                          SENATOR AMENDMENT
       Bill No. HB 7109, 1st Eng.
       
       
       
       
       
       
                                Ì452656>Î452656                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                                       .                                
                                       .                                
                                       .                                
               Floor: 1d/AD/2R         .            Floor: C            
             05/05/2017 02:47 PM       .      05/08/2017 06:09 PM       
       —————————————————————————————————————————————————————————————————




       —————————————————————————————————————————————————————————————————
       Senator Stargel moved the following:
       
    1         Senate Amendment to Amendment (945880) (with title
    2  amendment)
    3  
    4         Between lines 1994 and 1995
    5  insert:
    6         Section 55. For the purpose of incorporating paragraph (s)
    7  of subsection (5) of section 212.08, Florida Statutes, as
    8  created by this act, paragraph (a) of subsection (1) of section
    9  203.01, Florida Statutes, is reenacted to read:
   10         203.01 Tax on gross receipts for utility and communications
   11  services.—
   12         (1)(a)1. A tax is imposed on gross receipts from utility
   13  services that are delivered to a retail consumer in this state.
   14  The tax shall be levied as provided in paragraphs (b)-(j).
   15         2. A tax is levied on communications services as defined in
   16  s. 202.11(1). The tax shall be applied to the same services and
   17  transactions as are subject to taxation under chapter 202, and
   18  to communications services that are subject to the exemption
   19  provided in s. 202.125(1). The tax shall be applied to the sales
   20  price of communications services when sold at retail, as the
   21  terms are defined in s. 202.11, shall be due and payable at the
   22  same time as the taxes imposed pursuant to chapter 202, and
   23  shall be administered and collected pursuant to chapter 202.
   24         3. An additional tax is levied on charges for, or the use
   25  of, electrical power or energy that is subject to the tax levied
   26  pursuant to s. 212.05(1)(e)1.c. or s. 212.06(1). The tax shall
   27  be applied to the same transactions or uses as are subject to
   28  taxation under s. 212.05(1)(e)1.c. or s. 212.06(1). If a
   29  transaction or use is exempt from the tax imposed under s.
   30  212.05(1)(e)1.c. or s. 212.06(1), the transaction or use is also
   31  exempt from the tax imposed under this subparagraph. The tax
   32  shall be applied to charges for electrical power or energy and
   33  is due and payable at the same time as taxes imposed pursuant to
   34  chapter 212. Chapter 212 governs the administration and
   35  enforcement of the tax imposed by this subparagraph. The charges
   36  upon which the tax imposed by this subparagraph is applied do
   37  not include the taxes imposed by subparagraph 1. or s. 166.231.
   38  The tax imposed by this subparagraph becomes state funds at the
   39  moment of collection and is not considered as revenue of a
   40  utility for purposes of a franchise agreement between the
   41  utility and a local government.
   42  
   43  ================= T I T L E  A M E N D M E N T ================
   44  And the title is amended as follows:
   45         Delete line 2199
   46  and insert:
   47         tax roll; reenacting s. 203.01(1)(a), F.S., relating
   48         to the tax on gross receipts for utility and
   49         communications services, to incorporate the creation
   50         of s. 212.08(5)(s), F.S.; providing an appropriation;
   51         providing